RULE 4.3.9: INDIRECT EXPORT OF SUGAR
Suppliers residing in the national territory that are registered with the Secretary of Economy (Secretaría de Economía) as input suppliers of the sugar sector, who alienate merchandise classified in the tariff fractions and in the commercial identification numbers: 1701.12.05.01, 1701.12.05.02, 1701.13.01.00, 1701.14.05.01, 1701.14.05.02, 1701.91.04.01, 1701.91.1701.91.04.02, 1701.99.99.01, 1701.99.99.02, 1701.99.99.99, 1702.90.01.00, 1806.10.01.00 and 2106.90.05.00; and that they are authorized in the respective program, they may be considered as exported as long as it is carried out by means of the customs declaration (pedimento) and the following is fulfilled:
I. Present before the automated selection mechanism, the customs declarations (pedimentos) with the corresponding codes according to Appendices 2 --379-Apendice 2-- and 8 --388-Apendice 8-- of Annex 22, that protects the virtual export under the name of the supplier residing in the national territory and the virtual temporary import in the name of the company with the IMMEX Program that acquires the merchandise, without requiring their physical presentation. The customs declarations (pedimentos) that protect the export and virtual temporary import referred to in this paragraph, may be presented in different customs.
In the customs declaration (pedimento) that protects the export, the registration number of the program of the company with the IMMEX Program that acquires the merchandise must be noted, and in the customs declaration (pedimento) that covers the temporary import, the registration number as an input suppliers of the sugar sector, of the supplier resident in national territory that disposes of the merchandise.
For the purposes of the preceding paragraph, the temporary import customs declaration (pedimento) must be submitted to the automated selection mechanism on the day the merchandise is transferred and the export customs declaration (pedimento) may be submitted to the automated selection mechanism no later than the day following on which the temporary import customs declaration (pedimento) was presented to the automated selection mechanism. In the event that the customs declaration (pedimento) for the virtual export of the merchandise is not presented within the indicated period, said customs declaration (pedimento) may be presented to the corresponding customs within the month following in which the temporary import customs declaration (pedimento) was processed, provided that the payment of the fine is paid for extemporaneous presentation referred to in article 183, section II --233-Art. 183-- of the Law.
When processing the customs declaration (pedimento) that protects the export, the customs agent, customs representative, the customs agency or the exporter, must transmit the fields of the "discharge block" according to Annex 22 --367-Anexo 22--, referring to the number, date and code of the customs declaration (pedimento) paid and modulated that protects the temporary importation of the alienated merchandise.
When the customs declarations (pedimentos) are not presented within the term established in the third paragraph of this section, the data referred to in the previous paragraph are not transmitted or there are differences between the merchandise stated in the customs declaration (pedimento) that protects the export and the one that protects the temporary importation, the merchandise described in the export customs declaration (pedimento) will be considered not exported. In the event that the supplier had obtained the refund or carried out the Value-Added Tax (Impuesto al Valor Agregado) accreditation due to the export of the merchandise that according to this paragraph are considered not exported, it must make the refund of the corresponding Value-Added Tax (Impuesto al Valor Agregado).
II. The supplier residing in the national territory must include in the complement of "Leyendas fiscales" of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) that it issues, the registration number assigned by the Secretary of Economy (Secretaría de Economía) as an input suppliers of the sugar sector, as well as that of the company with the IMMEX Program that acquires the merchandise, for which it must previously deliver a copy of the authorization of the IMMEX Program.
III. The companies with the IMMEX Program, when processing the customs declaration (pedimento) that protects the return abroad of the merchandise that have been acquired in accordance with this rule, must transmit the fields of the "discharge block" according to Annex 22 --367-Anexo 22--, referring to the number, date and code of the temporary importation customs declarations (pedimentos) processed in accordance with section I of this rule, as well as the tariff fraction, commercial identification number and quantity of the merchandise to be returned.
Law 43 --201-Art. 43--, 112 --218-Art. 112--, 182 --233-Art. 182--, 183-II --233-Art. 183--, Federal Fiscal Code (CFF) 29-A --613-Art. 29A--, General Rules of Foreign Trade (RGCE) Annex 22 --367-Anexo 22--